Development finance institutions (DFIs), also known as public development banks (PDBs) are public financial institutions initiated and steered by governments with explicit official missions to promote public policy objectives, and public development banks (PDBs) are the main category. DFIs are experiencing a renaissance worldwide, but there is limited academic research examining their roles, operations, and effectiveness. This book attempts to fill this gap by bringing together world-renowned scholars who discuss in detail the economics and the social consequences of both development banks and public banks. Combining together, the chapters in this volume discuss topics from sustainability, development impact of financial instruments, a new development financial architecture, and the interaction with existing international rules like the Basel Accord. This book will be of particular interest to students, scholars, and researchers of development finance, global governance, and international political economy. The chapters in this book were originally published in the Review of Political Economy.

The new global climate of free enterprise has brought with it a proliferation of offshore financial centers that presumably have important roles to play in the emergent global economy. The air of secrecy that appears to pervade the activities of offshore financial centers may well slant or obscure any real understanding of the functions of such centers. The authors investigate the role of major international accounting firms and their services in the processes of business facilitation in the locations that host these centers. By focusing the investigation upon the role of the accounting firms in offshore financial centers, the authors gain a better grasp of the real or potential impacts of the firms in the global economy and in the jurisdictions that host them. Not only do the authors provide a detailed assessment of what the major accounting firms are actually doing in the centers, but they point out what attributes are needed by jurisdictions hoping to succeed as offshore financial centers. The centers included are Antigua, Barbuda, the Bahamas, Barbados, Bermuda, the Cayman Islands, the Channel Islands, the Isle of Man, Gibraltar, Malta, Cyprus, Bahrain, the United Arab Emirates, Mauritius, the Seychelles, Singapore, and Vanuatu.

The authors describe the legal and institutional environments facing business operations in general and the accounting firms in particular in offshore financial centers. By studying these operations, it should show what they are doing in terms of facilitating the international activities that flow through such centers. It should also add to the understanding of the potential that offshore activities have as vehicles for development in small emerging economies. This study should be of interest to a wide range of business disciplines, as well as governmental agencies in advanced and emerging nations, international agencies such as regional development banks, and accountants and the international financial community.

Now in its twelfth edition, Auditing continues to live up to its reputation for being comprehensive, yet accessible. It has been thoroughly updated to reflect recent changes in international standards, audit reporting and governance. With engaging real-world examples and a new chapter on public auditing, this edition is a must-have for anyone studying auditing at undergraduate or postgraduate level and for those preparing for professional examinations set by accounting bodies such as ACCA and CIMA.

This study contributes to an existing and growing body of literature in the field of management accounting and control concerned with implications from increased uncertainty on MCS design and use. It is found that the choice of MCS reflects the firm's risk profile, and that firms that choose MCS design and use better suited to their risk profile perform better than others. Using data from a survey of 362 Chief Executive Officers, this study yields a model of fit that enables the stimulation of selective improvements and helps to achieve a competitive advantage.

Control of an impartial balance between risks and returns has become important for investors, and having a combination of financial instruments within a portfolio is an advantage. Portfolio management has thus become very important for reaching a resolution in high-risk investment opportunities and addressing the risk-reward tradeoff by maximizing returns and minimizing risks within a given investment period for a variety of assets. Metaheuristic Approaches to Portfolio Optimization is an essential reference source that examines the proper selection of financial instruments in a financial portfolio management scenario in terms of metaheuristic approaches. It also explores common measures used for the evaluation of risks/returns of portfolios in real-life situations. Featuring research on topics such as closed-end funds, asset allocation, and risk-return paradigm, this book is ideally designed for investors, financial professionals, money managers, accountants, students, professionals, and researchers.

This book appeals to a wide segment of the academic and professional market. It will appeal to accounting and finance professors and students because the main theme of the book deals with accounting and financial system reform. It will appeal to economists in the subfields of transition economics and development economics because it addresses current issues in their field. It will also appeal to scholars in the field of Russian and East European Studies and Asian Studies because the book is about several East European and Asian countries. Policy analysts and consultants who deal with accounting, finance, transition economics or Eastern Europe or Asia will also find this book to be a valuable reference and source of current information.

Much of the information included in this book was gathered from dozens of interviews conducted with accountants, executives, educators and corporate governance specialists in several cities. Topics include problems of implementing International Financial Reporting Standards, recent developments in corporate governance, taxation and public finance, accounting education and accounting and finance certification.

We ve taken our popular Accounting 1 guide and made it even better Updated content and an additional panel of information not only make this an essential companion for students in introductory accounting courses, but also a refresher for those in higher level courses. In this edition you will find more coverage of the subject including expanded sections on financial statements and accounting in business, making this a study tool you won t want to be without "

This book provides an exhaustive overview of China's accounting standards and makes a clear comparison between Chinese and international accounting systems. It offers an essential guide to dealing with new accounting standards for business enterprises in China. The guide provides valuable support to accountants and professionals when comparing the new standards adopted in China with the corresponding principles under IAS/IFRS and appraising potential outcomes. The comparative approach together with comments and easy-to-use numerical examples allow readers to quickly grasp these accounting systems.

The most complete guide to business valuation written by industry-leading valuation specialists! Handbook of Business Valuation Second Edition In this thoroughly revised and updated edition of the number-one guide to business valuation, nearly 50 experts provide expert advice and guidance on all facets of the subject. This is a single-source guide to valuation approaches and methods, in addition to all of the procedures necessary to accurately value a business. The Second Edition of the Handbook of Business Valuation enables you to find precisely the information you need; just go directly to the chapter concerning the topic you are interested in. There is no need to read the entire volume—it’s quick and easy. This is the only valuation book you need. It provides chapters on valuing specific businesses, such as: software companies, radio and cable stations, medical practices, home-based businesses, and many more, plus a special chapter on researching business valuation information on the Internet.

• An entire chapter on commonly used rules of thumb
• Business valuation from the perspective of the buyer, seller, lawyer, lender, and others
• All updated information, plus much that’s new
• Important sections on family limited partnerships, intellectual property issues, minority interests, and much more

This handy guide is a English-Spanish and Spanish - English translation dictionary of accounting terms that covers the differences in accounting terminology for the largest Spanish-speaking countries. The dictionary is not only an English-Spanish accounting dictionary, but also a Spanish-to-Spanish one, as it provides the equivalent accounting terms among the Spanish speaking countries.

To date, communication research in accounting has largely focused on the competencies that define what constitutes 'effective communication'. Highly perception-based, skills-focused and Global North-centric, existing research tends to echo the skills deficit discourse which overemphasizes the role of the higher education system in developing students' work-relevant communication skills. This book investigates dominant views about communication and interrogates what shapes these views in the accounting field from a Global South perspective, exploring the idea of 'good communication' in the globalized accounting field. Taking the occupational stereotype of shy employees who are good with numbers but bad with words as its starting point, this book examines language and communication practices and ideologies in accounting education and work in the Philippines. As an emerging global leader in offshore accounting, the Philippines is an ideal context for an exploration of multilingual, multimodal and transnational workplace communication.

Target risk in your organization

Risk management is now a part of mainstream corporate life that touches all aspects of every type of organization. Auditors must now focus firmly on risk: risk to the business, risk to the executives, and risk to the stakeholders. Auditing the Risk Management Process incorporates all the latest developments in risk management as it applies to auditors, including the new The Committee of Sponsoring Organizations of the Treadway Commission (COSO) enterprise risk paper.

Auditing the Risk Management Process includes: Original risk maps and process models developed by the author, explaining where and how topics fit within an overall audit framework All the latest developments in risk management as it applies to auditors Insight into how enterprise risk management affects the responsibilities of both internal and external auditors

Learn to navigate the risks your corporation faces today, and tomorrow, with the able guidance found in Auditing the Risk Management Process.

Integrating Performance Management and Enterprise Risk Management Systems offers a novel understanding of the multifaceted shades that surround the long called-for and yet not realised integration between performance management and enterprise risk management systems. Spano and Zagaria depart from the idea that the main limitations so far refer to the jeopardization of extant contributions, the lack of a fully holistic perspective of analysis and interpretation, and the need to closely consider potential opportunities and threats in the current VUCA (volatile, uncertain, complex, and ambiguous) world - issues concerning ethical concerns and accountability pressures, power dynamics, social and sustainability implications, and technological impacts. Their study supports a substantive integration of performance management and enterprise risk management systems encompassing the current theoretical debates and the multiple practical and policy interventions, highlighting overlaps and gaps, and fostering a more systematic approach towards the embeddedness of unified routines and behaviours. The authors suggest looking at performance management and enterprise risk management systems as logics rather than functions, as languages rather than tools, and devoting major attention to soft variables in addition to hard ones, towards a novel comprehension of timely dynamics paramount for academics, practitioners and policy makers.

For introductory Financial Accounting courses that are not using debits and credits. Relevance for majors and non-majors-accounting concepts explained in a business context. Financial Accounting: A Business Process Approach explains accounting concepts in a way all majors can understand by organizing the material around how a business works. This text's business process approach presents a business topic and then shows the accounting concepts behind it-rather than solely explaining accounting concepts based on the balance sheet order. The new edition is completely integrated with MyAccountingLab-Pearson's Web-based training and assessment software-so students can have unlimited practice and experience more I Get it moments.

Discussing a wide range of topics of contemporary relevance from the domain of finance and economics, this book presents a collection of twenty-four research papers, which were selected on the basis of their topicality, the novelty of their methods, and the importance of their subject matter. All papers pursue an empirical approach to address key research issues, and are categorized into three major parts. Part one includes papers related to development economics and environmental economics. The second part focuses on monetary economics, public economics, and behavioral economics, while the third tackles issues concerning corporate finance and financial risk management. Bringing together works of scholars from around the world, the book presents a truly global perspective, and not only serves as an essential guide on the topic for researchers, but also has a distinctive role to play in policymaking.

This book, divided into three main parts, will offer a complete overview of the concept of corporate financial distress, emphasizing the different typologies of corporate paths included in this broad concept. It will reorganize and update academic literature about the evaluation of corporate financial distress from the first studies about failure prediction to the most recent contributions. It will also provide evidence about the evolution of going concern standards in both international and U.S. contexts. Moreover, an in-depth analysis of this broad concept will permit the identification of a set of research questions to be investigated from both theoretical and empirical points of view, and will be of interest to academic researchers and doctoral students of accounting, auditing and finance, professionals, and standard setters.

Current, comprehensive guidelines to ethical regulations for accounting professionals

A handful of high-profile accounting misdeeds at Enron, WorldCom, Adelphia, and the like have left the entire accounting profession scrambling to assert its validity and negotiate a flurry of new regulations. Ethics for CPAs provides a valuable road map to this new landscape, instructing accounting professionals on how to abide by the new pronouncements and, if necessary, how to professionally respond to an investigation.

Employing an information-mapping format, Ethics for CPAs separates information into small units based on purpose or function for the reader, rather than by topic, creating an accessible desk reference. This authoritative guide covers the most recent and extensively revised ethics requirements of the:

• AICPA’s Code of Professional Conduct
• SEC
• Department of Labor
• GAO’s Yellow Book
• State societies and state boards

With a companion Web site posting interpretations of new pronouncements within thirty days of issuance, Ethics for CPAs proves the most up-to-date and comprehensive resource on the market.

For upper division undergraduate, and graduate students. Focus on the essentials of international accounting. International Accounting was written with the express purpose of introducing students to the international dimensions of accounting, financial reporting and financial control. The seventh edition includes extensively updated material throughout the text.

For courses in Accounting Information Systems. Navigate the crossroads of accounting and IT. Kay/Ovlia is designed to assist students' journey as they explore the crossroads of accounting and IT-the very place where they'll learn how to gain a competitive edge in the accounting field. To help them on their journey, this text presents information on how to develop communication, leadership, strategic and critical thinking, a customer focus, an interpretation of converging information, and technological skills.

Suitable for upper level advanced management or cost accounting courses at the undergraduate or MBA/graduate level. Assumes knowledge of management and/or cost accounting. This text provides leading-edge treatment of innovative management accounting issues used by major companies throughout the world. Takes a systematic management- oriented approach to advanced management topics. Each chapter is accompanied by cases to illustrate the concepts discussed.

First published in 1924, as the second edition of a 1914 original, this book was written to provide a guide to agricultural accounting and effective financial management. The text uses examples based on the accounts of a Gloucestershire farm to illustrate its points. This book will be of value to anyone with an interest in accounting and the history of agriculture.

This book is all about how companies are applying the key principles in International Financial Reporting Standards (IFRS) and shows this by use of extensive examples of UK company accounts.
The book provides coverage of the key points of each standard and links that with actual practice. It is not a detailed guidance book as such, or a transistion book from UK standards to IFRS, but a quick reference for the busy accountant which shows how to apply the key points of each standard by reference to how other companies have done it.
Robert Kirk BSc (Econ) FCA CPA trained in Belfast with Price Waterhouse & Co., and subsequently spent two years in industry in a subsidiary of Shell (UK) and four further years in practice. He is currently Professor of Financial Reporting in the School of Accounting at the University of Ulster and has been lecturing on the CIMA Mastercourses Accounting Standards and Accounting Standards in Depth since 1985. He has authored four editions of Accounting Standards in Depth; UK Accounting Standards: A Quick Reference Guide; and International Reporting Standards in Depth Volume 1 Theory and Practice and Volume 2 Solutions.

* Shows exactly what you need to know in order to fully understand and apply IFRS
* Concepts, Standards and Regulations are explained in easy to understand terms so that you become familiar with them in the quickest amount of time
* Shows by example - features the published accounts of well known British and European companies